ICAS - Latest News and Articles
The Government’s proposals on delivering benefits in kind and expenses…
The Institute of Chartered Accountants of Scotland (ICAS) has published…
What this book doesn’t tell you about accounting standards you…
ICAS - Previous News and Articles
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tutor2u is the leading global publisher of e-learning resources for Economics, Business, Politics, Enterprise, Law, Sociology, Religious Studies and related subjects. Their materials are used by over 3,500 schools and colleges in the UK and in educational institutions in over 85 other countries. tutor2u offers a range of free and subscription-based materials - and the following presentations would be useful for accountancy students needing a quick overview of the basics of a topic.
Accounting and Finance Revision Presentations available:
Absorption Costing
Annual Report & Accounts
Global recognition of the qualifications of accountants and auditors, irrespective of the country in which they train, is moving closer, according to a landmark report on the education and training of accountants.
The Global Accounting Education report, published by the Centre for Global Accounting Education, Benchmarking and Research and supported by Royal NIVRA and the Scottish Chartered Accountants Trust for Education, examines the accounting education provided by 32 of the world’s leading professional bodies in Europe, Asia, Africa, North America and the Middle East.
At a time when most economies are experiencing a shortage of…
The world’s six largest accounting firms meet today in New York , to agree that company accounts can only become clearer by using principles-based reporting standards. At the Global Public Policy Symposium (GPPS), the heads of PwC, Deloitte, Ernst & Young, KPMG, BDO International and Grant Thornton will endorse the position that principles-based standards encourage the use of professional judgement, as opposed to relying on compliance with an accounting rulebook.
The case for principles-based standards to be used globally was the subject of the influential ICAS research report, ‘Principles not Rules – A question of…
Chinese regulators should continue to phase out preferential treatment offered to foreign invested firms. That’s one of the main conclusions in the ICAS published research report ‘Regulating Accounting in Foreign Invested Firms in China : From Mao to Deng’.
The report, by Cardiff University ’s Mahmoud Ezzamel and Jason Zezhong Xiao, traces the development of accounting regulation in China during the Mao and Deng eras, and examines the implications of how current and future Chinese accounting regulation could affect foreign invested firms working in the world’s fastest growing economy.
The report finds that state-ownership still…
This section contains independent articles and resources deemed useful for ICAS students. For technical articles from the ICAS website see the Exam Paper Resources section.
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